Section 163.60. Claims.

Latest version.

(1) A taxpayer may file for a tax credit under this chapter using forms acceptable to the department of revenue.

(2) A dairy manufacturing facility investment credit claim from a member of a certified dairy cooperative shall include a determination from the cooperative, specifying the amount of the credit the member may claim, based on the amount of milk the member delivered to the cooperative.

EmR0802 : emerg. cr. eff. 2-4-08; CR 08-031 : cr. Register October 2008 No. 634 , eff. 11-1-08; CR 10-008 : am. (1), r. and recr. (2) Register August 2010 No. 656 , eff. 9-1-10.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');